Catalogue description Board of Customs and Excise: Administration Directorate; Value Added Tax Planning and Development

Search within or browse this series to find specific records of interest.

Date range

Details of CUST 125
Reference: CUST 125
Title: Board of Customs and Excise: Administration Directorate; Value Added Tax Planning and Development
Description:

Records relating to planning for the implementation of Value Added Tax (VAT) in the UK. Includes studies and reviews into the transfer of current taxation arrangements to VAT and tax liabilities, and the development of directives to conform with EEC regulations.

Date: 1964-1989
Held by: The National Archives, Kew
Legal status: Public Record(s)
Language: English
Creator:

Board of Customs and Excise, Administration Divisions, 1986-1995

Board of Customs and Excise, Departmental Planning Unit, 1969-1973

Board of Customs and Excise, VAT Administration Directorate, 1978-1985

Board of Customs and Excise, VAT Machinery and Control Directorate I, 1973-1974

Board of Customs and Excise, VAT Machinery and Control Directorate II, 1974-1975

Board of Customs and Excise, VATLiability Directorate, 1973-1977

Physical description: 48 file(s)
Access conditions: Open
Immediate source of acquisition:

From 2009 HM Revenue and Customs

Accruals: Series is accruing.
Administrative / biographical background:

Upon the introduction of the VAT in 1973, responsibility for the overall administration of the new tax lay with the Internal Taxation Group of HM Customs and Excise. Directorates which had responsibility for VAT included:

  • Revenue Duties
  • Value Added Tax Liability
  • VAT Machinery and Control I
  • VAT Machinery and Control II
  • Accountant and Comptroller General's Office (Division G)

The Departmental Planning Unit was responsible for VAT planning prior to 1973 and the development of VAT directives, including those relating to EC harmonisation.

In 1977, the Liability directorate and the Machinery and Control directorates were reformed into the VAT Administration Directorate. In 1985 the directorate was reclassified as a Division within the Internal Taxation Group.

Have you found an error with this catalogue description?

Help with your research